论经营判断规则在我国的引入及相关问题——以德国的立法和实践经验为参考

发布时间：2018-05-21 12:23

本文选题：勤勉义务 + 过错　；参考：《财经法学》2015年04期

【摘要】：完善企业管理者问责机制,关键在于为判断决策行为是否符合勤勉要求确立可操作的细则。经营判断规则最大的意义正在于,其从尊重公司管理者的经营决策出发,提出了认定勤勉义务的标准。然而,经营判断规则能否实现这一功能,而不会沦为对企业管理者不当的责任优待,取决于该规则要件的具体设计。本文将我国有关勤勉义务和经营判断规则的学说讨论与德国公司法中的谨慎义务和经营判断规则进行比较,在此基础上着重讨论我国引入经营判断规则适宜采取的规则模式以及在我国公司中运用经营判断规则的几个重要问题,包括可主张经营判断规则的人员范围和经营判断规则的规则层面及公司管理者责任案件中的举证责任分配规则。
[Abstract]:To perfect the accountability mechanism of enterprise managers, the key lies in the establishment of operational rules for judging whether the decision-making behavior conforms to the requirements of diligence. The most significant meaning of the rule of business judgment lies in that it puts forward the standard of confirming diligence obligation from the view of respecting the management decision of company managers. However, whether the business judgment rules can achieve this function and not be reduced to preferential treatment for the improper responsibility of enterprise managers depends on the specific design of the elements of the rules. This paper makes a comparison between the theory of diligence and the rules of business judgment in China and the duty of care and the rules of business judgment in the German Company Law. On the basis of this, the paper emphatically discusses the suitable rule mode of introducing the business judgment rule in our country and several important problems of applying the operation judgment rule in our country's company. It includes the scope of personnel who can claim the rules of business judgment, the level of rules of business judgment and the rules of distribution of burden of proof in cases of corporate manager's liability.
【作者单位】：柏林洪堡大学法学院;
【分类号】：D922.291.91

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